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VAT – Agenda of ECJ Oct 15 till Nov 12, 2020, 2 Judgments, 3 AG Opinions

Thursday Oct 15, 2020

Judgment in C-335/19  E. (TVA – Réduction de la base d’imposition)
Bad debts; Principles of fiscal neutrality and proportionality
Previous posts about this case can be found HERE

Thursday Oct 22, 2020

Opinion in C-581/19 Frenetikexito
Fitness and health services – Single supply? – Exemption
Previous posts about this case can be found HERE

Opinion in C-593/19 SK Telecom
Refund of VAT on roaming charges, use and enjoyment rules for telecom services
Previous posts about this case can be found HERE
Thursday Nov 12, 2020
Opinion in C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach
Restaurant services and take away dishes
Previous posts about this case can be found HERE

Judgment in C-734/19 ITH Comercial Timişoara

Input VAT recovery for goods/services no longer used beyond taxpayer’s control

Previous posts about this case can be found HERE

 

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